1. Economics Department, Business School The University of Western Australia Perth Western Australia Australia
2. Faculty of Finance, Banking, and Business Administration Quy Nhon University, Quy Nhon, Binh Dinh Viet Nam
3. Accounting and Finance Department, Business School The University of Western Australia Perth Western Australia Australia
4. CBER—Research Center in Business, Economics & Resources Ho Chi Minh City Open University Ho Chi Minh City Viet Nam